Value Relevance of Embedded Value and IFRS 4 Insurance Contracts
Article
OPEN
Rebecca Chung-Fern Wu
;
Audrey Wen-Hsin Hsu
(2011)
-
Journal:
The Geneva Papers on Risk and Insurance Issues and Practice,
volume
36,
issue
2 April,
pages
283-303
In light of the recent exodus of foreign insurers from Taiwan and the local insurers’ outcries against the International Financial Reporting Standard (IFRS) 4 Insurance Contracts, we examine the value relevance of financial statements for life insurance firms, with part...
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